\begin{table}[!ht]
    \caption{Impact of wetland easements on water treatment utility variable costs (VC) based on marginal impacts from \cite{Mosheim2017} under different utility scenarios}
    \label{tab:BOE}
    \small
\setlength{\tabcolsep}{4pt} % Reduce padding between columns
\hspace{-1cm}
    \begin{tabular}{@{}p{3cm}p{1.6cm}p{1.4cm}p{1.4cm}p{1.4cm}p{1.2cm}p{1.8cm}p{1.6cm}p{1.6cm}@{}}
    \toprule
    & \multicolumn{4}{c}{Marginal VC reduction} & \multicolumn{4}{c}{Breakeven values} \\ 
    \cmidrule(lr){2-5} \cmidrule(lr){6-9}  
    Setting & Variable cost & Elasticity & WRP VC (\%) & WRP  VC (\$) & Payback period & Annual VC & M gallons per year & Population serviced \\ 
                \cmidrule(l{.75em}){1-1} \cmidrule(l{.75em}){2-2} \cmidrule(l{.75em}){3-3} \cmidrule(l{.75em}){4-4} \cmidrule(l{.75em}){5-5} \cmidrule(l{.75em}){6-6}
                \cmidrule(l{.75em}){7-7}
                \cmidrule(l{.75em}){8-8}
                \cmidrule(l{.75em}){9-9}
    \midrule
        Small PWS & 312,943 & 0.05 & 0.0041 & 1,289 & 260 & 8,131,364 & 914 & 13,906 \\
        Medium PWS & 4,190,771 & 0.006 & 0.0005 & 2,072 & 162 & 67,761,364 & 9,464 & 144,047\\
        Large PWS & 69,816,914 & 0.003 & 0.0002 & 17,258 & 19 & 135,522,727 & 21,649 & 329,513 \\
        High nitrogen & 4,190,771 & 0.05 & 0.0041 & 17,265 & 19 & 8,131,364 & 1,136 & 17,286 \\
        Medium nitrogen & 4,190,771 & 0.004 & 0.0003 & 1,381 & 243 & 101,642,045 & 14,196 & 216,070 \\
        Low nitrogen & 4,190,771 & 0.0007 & 0.0001 & 242 & 1386 & 580,811,688 & 81,119 & 1,234,687 \\
    \midrule
    \end{tabular}
        \begin{flushleft}
 \footnotesize{Note: All estimates assume restoration costs based on a 100 acre wetland, net contract and restoration costs of \$3,350 per acre, wetland lifetime of ten years, average cost per million gallons of \$1,800, and average water consumption of 180 gallons per person per day. Variable costs are based on PWS size, except in the comparison of nitrogen levels which uses the average medium utility costs. See section \ref{sec:results} for further discussion of these values.}       
    \end{flushleft}
\end{table}